F1F2397BTax credits under section 397A: manufactured overseas dividendsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 397B omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 15
F2Ss. 397-398 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24) (and ss. 397-398 (in so far as still in force in relation to distributions made before tax year 2016-17) excluded (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 20, 21(1))